{"id":"https://openalex.org/W4312201147","doi":"https://doi.org/10.29106/fesa.1098163","title":"Muhasebe Biliminde Bilgi Teknolojilerinin Etkinli\u011fi Avantaj ve Dezavantajlar","display_name":"Muhasebe Biliminde Bilgi Teknolojilerinin Etkinli\u011fi Avantaj ve Dezavantajlar","publication_year":2022,"publication_date":"2022-12-27","ids":{"openalex":"https://openalex.org/W4312201147","doi":"https://doi.org/10.29106/fesa.1098163"},"language":"tr","primary_location":{"id":"doi:10.29106/fesa.1098163","doi":"https://doi.org/10.29106/fesa.1098163","is_oa":true,"landing_page_url":"https://doi.org/10.29106/fesa.1098163","pdf_url":"https://dergipark.org.tr/tr/download/article-file/2351827","source":{"id":"https://openalex.org/S4210218423","display_name":"Finans Ekonomi ve Sosyal Ara\u015ft\u0131rmalar Dergisi","issn_l":"2602-2486","issn":["2602-2486"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310318380","host_organization_name":"S\u00fcleyman Demirel University","host_organization_lineage":["https://openalex.org/P4310318380"],"host_organization_lineage_names":["S\u00fcleyman Demirel University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Finans Ekonomi ve Sosyal Ara\u015ft\u0131rmalar Dergisi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://dergipark.org.tr/tr/download/article-file/2351827","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5065024700","display_name":"Erkan UZUN","orcid":"https://orcid.org/0000-0002-9476-8592","observed_orcids":["https://orcid.org/0000-0002-9476-8592"]},"institutions":[{"id":"https://openalex.org/I240986617","display_name":"\u015e\u0131rnak University","ror":"https://ror.org/01fcvkv23","country_code":"TR","type":"education","lineage":["https://openalex.org/I240986617"]}],"countries":["TR"],"is_corresponding":true,"raw_author_name":"Erkan UZUN","raw_affiliation_strings":["\u015eIRNAK \u00dcN\u0130VERS\u0130TES\u0130, S\u0130LOP\u0130 MESLEK Y\u00dcKSEKOKULU"],"raw_orcid":"https://orcid.org/0000-0002-9476-8592","affiliations":[{"raw_affiliation_string":"\u015eIRNAK \u00dcN\u0130VERS\u0130TES\u0130, S\u0130LOP\u0130 MESLEK Y\u00dcKSEKOKULU","institution_ids":["https://openalex.org/I240986617"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5065024700"],"corresponding_institution_ids":["https://openalex.org/I240986617"],"apc_list":null,"apc_paid":null,"fwci":0.3778,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.63627099,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"7","issue":"4","first_page":"588","last_page":"599"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.4894999861717224,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.4894999861717224,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13985","display_name":"Enterprise Management and Information Systems","score":0.0794999971985817,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0632999986410141,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/information-technology-in-accounting","display_name":"information technology in accounting","score":0.9150000214576721},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.722000002861023},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6769999861717224},{"id":"https://openalex.org/keywords/time-savings","display_name":"time savings","score":0.5830000042915344},{"id":"https://openalex.org/keywords/transaction-costs","display_name":"transaction costs","score":0.6740000247955322},{"id":"https://openalex.org/keywords/transaction-errors","display_name":"transaction errors","score":0.7730000019073486},{"id":"https://openalex.org/keywords/competitive-advantage","display_name":"competitive advantage","score":0.6809999942779541},{"id":"https://openalex.org/keywords/technology-investment","display_name":"technology investment","score":0.6359999775886536},{"id":"https://openalex.org/keywords/financial-statement-presentation","display_name":"financial statement presentation","score":0.4020000100135803}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.29146355390548706}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.29106/fesa.1098163","doi":"https://doi.org/10.29106/fesa.1098163","is_oa":true,"landing_page_url":"https://doi.org/10.29106/fesa.1098163","pdf_url":"https://dergipark.org.tr/tr/download/article-file/2351827","source":{"id":"https://openalex.org/S4210218423","display_name":"Finans Ekonomi ve Sosyal Ara\u015ft\u0131rmalar Dergisi","issn_l":"2602-2486","issn":["2602-2486"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310318380","host_organization_name":"S\u00fcleyman Demirel University","host_organization_lineage":["https://openalex.org/P4310318380"],"host_organization_lineage_names":["S\u00fcleyman Demirel University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Finans Ekonomi ve Sosyal Ara\u015ft\u0131rmalar Dergisi","raw_type":"journal-article"},{"id":"pmh:oai:dergipark.org.tr:article/1098163","doi":null,"is_oa":true,"landing_page_url":"https://dergipark.org.tr/tr/pub/fesa/issue/74902/1098163","pdf_url":"https://dergipark.org.tr/tr/pub/fesa/issue/74902/1098163","source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Research of Financial Economic and Social Studies","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.29106/fesa.1098163","doi":"https://doi.org/10.29106/fesa.1098163","is_oa":true,"landing_page_url":"https://doi.org/10.29106/fesa.1098163","pdf_url":"https://dergipark.org.tr/tr/download/article-file/2351827","source":{"id":"https://openalex.org/S4210218423","display_name":"Finans Ekonomi ve Sosyal Ara\u015ft\u0131rmalar Dergisi","issn_l":"2602-2486","issn":["2602-2486"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310318380","host_organization_name":"S\u00fcleyman Demirel University","host_organization_lineage":["https://openalex.org/P4310318380"],"host_organization_lineage_names":["S\u00fcleyman Demirel University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Finans Ekonomi ve Sosyal Ara\u015ft\u0131rmalar Dergisi","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.428600013256073,"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4312201147.pdf","grobid_xml":"https://content.openalex.org/works/W4312201147.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W1984976491","https://openalex.org/W1989611861","https://openalex.org/W2020642125","https://openalex.org/W2023019569","https://openalex.org/W2026725175","https://openalex.org/W2117744296","https://openalex.org/W2132114243","https://openalex.org/W2316678310","https://openalex.org/W2607075461","https://openalex.org/W2791603387","https://openalex.org/W2799956282","https://openalex.org/W2802530783","https://openalex.org/W2917711036","https://openalex.org/W3014822276","https://openalex.org/W3094028526"],"related_works":["https://openalex.org/W4361975221","https://openalex.org/W7132428512","https://openalex.org/W2920962747","https://openalex.org/W4289024070","https://openalex.org/W2942478793","https://openalex.org/W2979219215","https://openalex.org/W2901034800","https://openalex.org/W1584574184","https://openalex.org/W7064195864","https://openalex.org/W6982637275"],"abstract_inverted_index":{"K\u00fcresel":[0],"bir":[1,97],"boyut":[2],"kazanan":[3],"ticari":[4],"faaliyetlerde":[5],"en":[6,15,40],"\u00f6nemli":[7,16],"unsur":[8],"bilgidir.":[9],"Bilgi,":[10],"\u00fclkelerin":[11],"geli\u015fmesinde":[12],"ve":[13,24,30,64,78,105,143,150,163,167],"g\u00fc\u00e7lenmesinde":[14],"kaynakt\u0131r.":[17],"Bu":[18,46,87,127],"noktada":[19],"bilginin":[20],"ula\u015ft\u0131r\u0131lmas\u0131nda":[21],"kullan\u0131lan":[22],"yol":[23],"y\u00f6ntemler":[25],"\u00f6nem":[26],"arz":[27],"etmektedir.":[28],"\u0130\u015fletmeler":[29],"di\u011fer":[31],"\u00e7\u0131kar":[32,106],"gruplar\u0131":[33,107],"ihtiya\u00e7":[34],"duyduklar\u0131":[35],"bu":[36,79],"bilgilere":[37],"bilgi":[38,56,72,129,144],"teknolojilerinin":[39,145],"\u00f6nemlisi":[41],"olan":[42],"interneti":[43],"kullanarak":[44],"ula\u015fmaktad\u0131rlar.":[45],"nedenle":[47],"i\u015fletmelerin":[48],"teknoloji":[49],"yat\u0131r\u0131m":[50],"paylar\u0131n\u0131":[51],"art\u0131rmalar\u0131":[52],"gerekmektedir.":[53],"Rekabet":[54],"ortam\u0131nda":[55],"teknolojilerine":[57],"yap\u0131lan":[58],"yat\u0131r\u0131mlar":[59],"zaman":[60],"tasarrufuna,":[61],"maliyetlerin":[62],"azalmas\u0131na":[63],"do\u011fal":[65],"olarak":[66,108],"verimlili\u011fin":[67],"artmas\u0131na":[68],"katk\u0131":[69,85,125],"sa\u011flayacakt\u0131r.":[70],"Geli\u015fen":[71],"teknolojileri":[73,130],"muhasebe":[74,138,146],"uygulamalar\u0131n\u0131":[75],"da":[76],"etkilemekte":[77],"alanda":[80],"e-yaz\u0131l\u0131m":[81,134],"programlar\u0131n\u0131n":[82,135],"ortaya":[83,132,169],"\u00e7\u0131kmas\u0131na":[84],"sa\u011flam\u0131\u015ft\u0131r.":[86],"programlar":[88],"sayesinde":[89],"i\u015flemlerin":[90],"daha":[91],"sa\u011fl\u0131kl\u0131":[92],"hesaplanmas\u0131na,":[93],"istenildi\u011fi":[94],"anda":[95],"tek":[96],"tu\u015fa":[98],"basarak":[99],"i\u015fletmenin":[100],"mali":[101,160],"verilerinin":[102],"elde":[103],"edilmesine":[104],"tan\u0131mlanan":[109],"ba\u015fta":[110],"devlet,":[111],"ortaklar,":[112],"\u00e7al\u0131\u015fanlar,":[113],"potansiyel":[114],"yat\u0131r\u0131mc\u0131lar,":[115],"sivil":[116],"toplum":[117],"kurulu\u015flar\u0131na":[118],"sunulacak":[119],"finansal":[120],"tablolar\u0131n":[121],"niteliksel":[122],"\u00f6zellikleri":[123],"ta\u015f\u0131mas\u0131na":[124],"sa\u011flamaktad\u0131r.":[126],"\u00e7al\u0131\u015fmada":[128],"ile":[131,137],"\u00e7\u0131kan":[133],"kullan\u0131lmas\u0131":[136],"mesle\u011fi":[139,147],"aras\u0131ndaki":[140],"ili\u015fki":[141],"incelenmi\u015f":[142],"\u00fczerine":[148],"olumlu":[149],"olumsuz":[151],"yanlar\u0131":[152],"tart\u0131\u015f\u0131lm\u0131\u015ft\u0131r.":[153],"\u00d6zellikle":[154],"tasarruf,":[155],"i\u015flem":[156,158],"maliyetleri,":[157],"hatalar\u0131,":[159],"tablo":[161],"sunumu":[162],"rekabet":[164],"konular\u0131nda":[165],"avantaj":[166],"dezavantajlar\u0131":[168],"konulmaya":[170],"\u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r.":[171]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2023-01-04T00:00:00"}